Terms of Use

This website is provided for information purposes only. No attorney-client relationship exists and no warranty is created regarding the accuracy or suitability of this website's information.

You should consult with an attorney to review your particular circumstances and the specific facts of your case or matter, and therefore any reliance on information provided on this website is at your own peril. NO ATTORNEY CLIENT RELATIONSHIP EXISTS UNLESS AGREED TO IN WRITING THROUGH EXECUTION OF A FIRM RETAINER AGREEMENT.

Any advice contained in this website was not written and is not intended to be used, and cannot be used, by any taxpayer for the purpose of avoiding penalties with respect to taxes that may be imposed upon the taxpayer. (See IRS Circular 230).